North Carolina General Statutes Chapter 105. Taxation § 105-511.2. Local election on adoption of sales and use tax

(a) Resolution.--The board of commissioners of a county may direct the county board of elections to conduct an advisory referendum within the county on the question of whether a local sales and use tax at the rate of one-quarter percent ( 1/4 %) may be levied in accordance with this Part. The election shall be held on a date jointly agreed upon by the boards and shall be held on a date permitted by and in accordance with the procedures of G.S. 163-287. The board of commissioners shall hold a public hearing on the question at least 30 days before the date the election is to be held.

(b) Ballot Question.--The form of the question to be presented on a ballot for a special election concerning the levy of a tax authorized by this Article shall be:

“[ ] FOR [ ] AGAINST

One-quarter percent ( 1/4 %) local sales and use taxes, in addition to the current local sales and use taxes, to be used only for public transportation systems.”